In Re Mariner Enterprises of Pensacola, Inc.

MEMORANDUM OPINION ON THE ALLOWANCE OF ADMINISTRATIVE EXPENSES

LEWIS M. KILLIAN, Jr., Bankruptcy Judge.

THIS CAME on for hearing on the motion of the Chapter 7 trustee, Mark Freund to determine the allowance of administrative expenses in the Chapter 11 case which preceded the conversion of this case to Chapter 7. David Fleming, Esq., attorney for the debt- or-in-possession during the administration of the Chapter 11 has objected to the allowance of certain tax claims as administrative expenses.

FINDINGS OF FACT

Mariner Enterprises of Pensacola, Inc. filed a petition for relief under Chapter 11 of…